2004 (2) TMI 396

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....ant. Shri U. Raja Ram, JDR, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. -  The issue involved in these three appeals arising out of a common Order-in-Appeal is whether driving goggles manufactured by M/s. Ergo Auto Ltd. are classifiable under sub-heading 9004.90 of the Schedule to the Central Excise Tariff Act as claimed by them or under sub-heading 9004.10 as sunglas....

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....riving goggles are solely used for the purpose of protecting the motor cycle riders against road hazards such as dust particles, flying mosquitoes and wind etc.; that driving goggles are meant for day and night use and that these goggles are not used as fashion sunglasses. He also relied upon the decision of the Tribunal in the case of Ramchand Choithram Sons v. CCE [1990 (50) E.L.T. 193 (Tri.)] w....

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....sts, welders, foundry workers, moulders, sand-blast machine operators, electricians, etc.; that it is thus apparent from the Explanatory Notes that protective spectacles and goggles include articles such as sunglasses, goggles for motorists/motor cyclists; that these sunglasses covers goggles for motorists/motor-cyclists; that accordingly the driving goggles are classifiable under Heading 9004.10.....

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.... driving glass manufactured by the appellants are only glasses tinted to protect the eyes from sunlight or glare. The Appellants have emphasised that the driving goggles are used for both in day time as well as in the night for the purpose of protecting the eyes of motor-cyclists from dust particles, flying mosquitoes, wind etc. The reliance of the Revenue on the HSN Explanatory Notes does not adv....